S.C. Code § 4-10-67

Current through 2024 Act No. 209.
Section 4-10-67 - Deposit and distribution of local option use tax

Local option use tax collected by the department in conjunction with the filing of individual income tax returns must be deposited to a local option supplemental revenue fund and distributed in accordance with Section 4-10-60 to those counties generating less than their minimum distribution.

S.C. Code § 4-10-67

2000 Act No. 399, Section 3(S), eff 8/17/2000.